역외탈세 관련 과세방안에 관한 연구

This paper is to examine the legislative changes of international tax laws during the 18th and the first half of 19th session of the Korea National Assembly, and to look into the issue of legislations, legal revisions and subjects of future legislative deliberations in connection with introducing systems for preventing offshore tax evasion, expansion of eligibility and strengthening punishments. The Korea National Assembly will focus on deliberating issues of offshore tax evasion in the course of legislating international tax laws in the latter half of 19th session. There are pro and contra opinions on making special legislations, and it is likely that deliberations on legal effectiveness, legal system and eligibility will be main issues. On declaration of overseas properties, there is in the course of concurrence in specifying standard amount in the law and lowering the amount. There are opinions on expansion the scope of declaration of overseas properties in view of another country cases, but different opinions on its effectiveness. In relation with addition financial institution to the person bound in duty to give the notification, there is a general recognition of need which financial institutions report to the tax authorities on wealthy persons compared to another country cases. However there are different opinions on this, for there are already diverse regulations on financial institutions. Finally in regard to strengthening punishment for violation of duty to file a return, it is desired that firstly discuss on the declaration system, and then decide the way for strengthening punishments.